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SHBI

SHORE BANCSHARES, INC.
CIK 0001035092 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
46.7
composite ยท 3 signals ยท ELEVATED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-12 ยท FY 2025-12-31 ยท ELEVATED58.8

Restatement predictor

F-Score 1.76 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.763,
  "probability": 0.00652,
  "components": {
    "rsst": -0.0005,
    "drec": null,
    "dinv": null,
    "soft": 0.9304,
    "dcs": -0.0027,
    "droa": 0.0025,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1035092/000103509226000014/0001035092-26-000014-index.htm",
    "form": "10-K",
    "filed": "2026-03-02"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN27.1

Earnings quality

Beneish M-Score -2.55 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.553,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.997,
    "DEPI": 0.981,
    "SGAI": 1,
    "LVGI": 1.203,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0005,
  "inputs": {
    "revenue_t": 20853000,
    "revenue_t1": 20910000,
    "total_assets_t": 6258818000,
    "net_income_t": 59506000,
    "cfo_t": 62391000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1035092/000103509226000014/0001035092-26-000014-index.htm",
    "form": "10-K",
    "filed": "2026-03-02"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 24.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2435,
    "2024-12-31": 0.2524,
    "2023-12-31": 0.2084
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0335,
    "2024-12-31": -0.0424,
    "2023-12-31": 0.0016
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1035092/000103509226000014/0001035092-26-000014-index.htm",
    "form": "10-K",
    "filed": "2026-03-02"
  }
}